H电厂战略预算管理研究
发布时间：2018-11-28 07:13
【摘要】：随着社会的不断进步与经济的高速发展,作为我国支柱产业的电力行业更是得到了国家的高度重视。H电厂是我国五大发电企业之一,面对如此激烈的竞争环境,要想继续占有市场主导地位,仅仅扩大业务范围是不够的,更应当考虑企业的长远发展,对自身的预算管理进行完善。预算管理是企业内控的重要管理手段,诸多行业对其十分看重,但在具体的实施过程中,存在着一些不容忽视的问题。其中,预算管理与战略脱节、预算无法强调非财务指标的重要性以及预算与企业的业绩联系减弱等问题较为严重。预算管理存在的实质问题将会影响企业的发展,而战略是一个企业经营管理的指南针,为了确保企业的长远利益,H电厂急需实施战略预算管理。 通过分析H电厂的预算管理现状,提出了H电厂预算管理存在的问题,以及实施战略预算管理的必要性。为了实现战略预算管理,首先从构建电厂战略预算管理模式出发,通过整合组织结构、配置有效地预算权限、各职能划分、战略目标的确定等几个方面来保障预算的执行。然后从预算的编制、执行与控制、分析、调整、考评与激励对H电厂战略预算的编制与实施进行深入研究,最后为了保证战略预算管理得以实施,提出了一些合理的保障措施。实施战略预算管理不仅能够规避经营风险,还可以最大限度的降低成本,提高预算管理的效能和电厂的管理水平,增强企业的竞争力,并且通过结合企业的财务信息与非财务信息,使企业的战略目标更加具体化,促进企业短期利益和长远利益的平衡,从而有利于企业的长期发展。
[Abstract]:With the continuous progress of society and the rapid development of economy, the electric power industry, as the pillar industry of our country, has been attached great importance to by the country. H Power Plant is one of the five biggest power generation enterprises in our country, facing such a fierce competitive environment. If we want to continue to occupy the dominant position in the market, it is not enough to just expand the scope of business, and we should consider the long-term development of enterprises and improve their own budget management. Budget management is an important management means of internal control of enterprises. Many industries attach great importance to it, but in the concrete implementation process, there are some problems that can not be ignored. Among them, the budget management is out of touch with the strategy, the budget cannot emphasize the importance of the non-financial index and the relationship between the budget and the enterprise's performance is weaker and so on. The essential problems of budget management will affect the development of enterprises, and strategy is a compass of enterprise management. In order to ensure the long-term interests of enterprises, H power plant urgently need to implement strategic budget management. By analyzing the present situation of budget management in H power plant, the problems of budget management in H power plant and the necessity of implementing strategic budget management are put forward. In order to realize the strategic budget management, the implementation of the budget is guaranteed from the following aspects: the construction of the strategic budget management mode of the power plant, the integration of the organizational structure, the allocation of effective budgetary authority, the division of various functions, the determination of the strategic objectives, and so on. Then from the budget preparation, execution and control, analysis, adjustment, evaluation and encouragement of H power plant strategic budget preparation and implementation in-depth study, in order to ensure the implementation of strategic budget management, put forward some reasonable safeguards. The implementation of strategic budget management can not only avoid operational risks, but also minimize costs, improve the efficiency of budget management and the management level of power plants, and enhance the competitiveness of enterprises. And by combining the financial information and non-financial information of the enterprise, the strategic goal of the enterprise is more specific, and the balance between the short-term and long-term interests of the enterprise is promoted, which is beneficial to the long-term development of the enterprise.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.61;F406.7
本文编号：2362184
[Abstract]:With the continuous progress of society and the rapid development of economy, the electric power industry, as the pillar industry of our country, has been attached great importance to by the country. H Power Plant is one of the five biggest power generation enterprises in our country, facing such a fierce competitive environment. If we want to continue to occupy the dominant position in the market, it is not enough to just expand the scope of business, and we should consider the long-term development of enterprises and improve their own budget management. Budget management is an important management means of internal control of enterprises. Many industries attach great importance to it, but in the concrete implementation process, there are some problems that can not be ignored. Among them, the budget management is out of touch with the strategy, the budget cannot emphasize the importance of the non-financial index and the relationship between the budget and the enterprise's performance is weaker and so on. The essential problems of budget management will affect the development of enterprises, and strategy is a compass of enterprise management. In order to ensure the long-term interests of enterprises, H power plant urgently need to implement strategic budget management. By analyzing the present situation of budget management in H power plant, the problems of budget management in H power plant and the necessity of implementing strategic budget management are put forward. In order to realize the strategic budget management, the implementation of the budget is guaranteed from the following aspects: the construction of the strategic budget management mode of the power plant, the integration of the organizational structure, the allocation of effective budgetary authority, the division of various functions, the determination of the strategic objectives, and so on. Then from the budget preparation, execution and control, analysis, adjustment, evaluation and encouragement of H power plant strategic budget preparation and implementation in-depth study, in order to ensure the implementation of strategic budget management, put forward some reasonable safeguards. The implementation of strategic budget management can not only avoid operational risks, but also minimize costs, improve the efficiency of budget management and the management level of power plants, and enhance the competitiveness of enterprises. And by combining the financial information and non-financial information of the enterprise, the strategic goal of the enterprise is more specific, and the balance between the short-term and long-term interests of the enterprise is promoted, which is beneficial to the long-term development of the enterprise.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.61;F406.7
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